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Management accounting systems, enterprise risk management and organizational performance in financial institutions
Zaleha Abdul Rasid, Siti; Ruhana Isa, Che; Khairuzzaman … - In: Asian Review of Accounting 22 (2014) 2, pp. 128-144
Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise … between a more comprehensive management accounting and control system and ERM. Furthermore, this study used perceptual …
Persistent link: https://www.econbiz.de/10014675935
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Management accounting and risk management in Malaysian financial institutions
Zaleha Abdul Rasid, Siti; Rahim Abdul Rahman, Abdul; … - In: Managerial Auditing Journal 26 (2011) 7, pp. 566-585
Purpose – The purpose of this paper is to examine the link between management accounting and risk management. The paper … measures the extent to which management accounting practices help in managing risks and the extent of the integration between … respondents were of the view that the management accounting function was greatly involved in the organization's risk management …
Persistent link: https://www.econbiz.de/10014929260
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Enterprise risk management and information technology security in the financial sector
Owusu Kwateng, Kwame; Amanor, Christopher; Tetteh, … - In: Information & Computer Security 30 (2022) 3, pp. 422-451
Purpose This study aims to empirically investigate the relationship between enterprise risk management (ERM) and information technology (IT) security within the financial sector. Design/methodology/approach Risk officers of financial institutions licensed by the Central Bank of Ghana constituted...
Persistent link: https://www.econbiz.de/10014754888
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Basel disclosure by private and public sector banks in India: assessment and implications
Samanta, Prodyot; Dugal, Mohinder - In: Journal of Financial Regulation and Compliance 24 (2016) 4, pp. 453-472
Purpose The aim of this paper is to assess the nature and characteristics of regulatory risk management reporting by private and public sector banks in India. Design/methodology/approach Using a sample of 38 banks, a content analysis of their Basel II disclosure reports for the year 2012-2013 is...
Persistent link: https://www.econbiz.de/10014870887
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A multi‐year risk capital concept for internal models and enterprise risk management
Diers, Dorothea - In: The Journal of Risk Finance 13 (2012) 5, pp. 424-437
Purpose – The purpose of this paper is to illustrate how risk capital can be calculated and allocated in a multi‐year context. This is an important issue, since strategic management and decision making within insurance companies require a multi‐year time horizon (instead of a one‐year...
Persistent link: https://www.econbiz.de/10014901618
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What should Indian tourism and hospitality managers focus on to stay competitive in the coming decade?
Sanjeev, Gunjan M. - In: Worldwide Hospitality and Tourism Themes 11 (2019) 4, pp. 467-473
Purpose This paper aims to summarize and review the key areas of importance that will drive a paradigm shift over the next decade in the Indian tourism and hospitality industry. Design/methodology/approach This paper identifies important issues from the findings and managerial implications as...
Persistent link: https://www.econbiz.de/10015037985
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Leveraging enterprise risk management (ERM) for boosting competitive business advantages in Bahrain
Jalal‐Karim, Akram - In: World Journal of Entrepreneurship, Management and … 9 (2013) 1, pp. 65-75
Purpose – Recently, the energetic and enormously competitive business environment has seen a stage of failure, from natural disasters to business crisis. Global competition and economic instability leads to errors, to unsuccessful business decisions, to defective performance and, finally, to...
Persistent link: https://www.econbiz.de/10015040293
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Business strategy, enterprise risk management and organizational performance
Soltanizadeh, Sara; Abdul Rasid, Siti Zaleha; Mottaghi … - In: Management Research Review 39 (2016) 9, pp. 1016-1033
Purpose This paper aims to identify the influence of business strategy on enterprise risk management (ERM) adoption and organizational performance (OP). In addition, the mediation effect of ERM on the relationship between business strategy and OP is assessed. Design/methodology/approach A...
Persistent link: https://www.econbiz.de/10014952536
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International comparisons of bank regulation, liberalization, and banking crises
Amri, Puspa; Angkinand, Apanard P.; Wihlborg, Clas - In: Journal of Financial Economic Policy 3 (2011) 4, pp. 322-339
Purpose – The recurrence of banking crises throughout the 1980s and 1990s, and in the more recent 2008‐09 global financial crisis, has led to an expanding empirical literature on crisis explanation and prediction. The purpose of this paper is to provide an analytical review of proxies for...
Persistent link: https://www.econbiz.de/10014866853
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Are a culture of trust and morality associated with paying and repaying behavior?
Tammi, Timo - In: Journal of Financial Economic Policy 5 (2013) 3, pp. 313-328
Purpose – Paying and repaying behavior are financial functions of great interest to private financial actors and public regulators, as also to academic researchers. The purpose of the paper is to empirically analyse paying and repaying behavior by combining theoretical insights from an...
Persistent link: https://www.econbiz.de/10014867145